Audit 414135

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2205MN5ADM Award Period: January 1, 2025 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The County should ensure it has controls in place over eligibility procedures related to verification of assets and review of case files. Condition: As part of our audit, it was noted that the County did not receive documentation for the verification of assets for one non-MAGI case where additional verification was required. Questioned Costs: N/A Context: One casefile was noted to not have the required asset verification. Cause: Verifications were never received by the County. Controls were insufficient to ensure this process occurred. Effect: Lack of verification and control procedures could lead to an ineligible case which could result in an improper charge to the grant. Repeat Finding: Yes, 2024-004 Recommendation: We recommend the County ensure it has controls in place to properly verify assets for cases when required. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2205MN5ADM Award Period: January 1, 2025 through December 31, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The County should ensure it has proper controls in place to ensure each quarter the RMTS listing is reviewed for accurate employees listed. Condition: There is no documentation of a review of the following quarter 2 participant lists for the program: 2550 Income Maintenance and 2556 Social Services. Questioned Costs: None Context: Noted there is no documentation of review for the required program reports. Cause: The County does not have processes in place for proper review of the participant lists. Controls were insufficient to ensure this process occurred. Effect: Lack of proper procedures and controls over the process of reviewing the participant lists could lead to the inaccurate allocation of employees’ time to programs they do not work on. Repeat Finding: No Recommendation: We recommend the County implements a process where they have different collaborative lead supervisors review each other's work to ensure the participant listings are reviewed thoroughly and complete. Views of Responsible Officials: There is no disagreement with the audit finding.